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The Value Added Tax (Special Provisions) (Amendment) Order 1995
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- 1995 No. 957
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order amends the Value Added Tax (Special Provisions) Order 1992 (S.I. 1992/3129) (the principal Order).
Article 4 omits article 9 of the principal Order. The effect of this is to remove the relief from VAT on the importation of certain antiques, works of art and collectors' pieces. This relief was afforded under Article 32 of Council Directive No. 77/388/EEC (OJ No. L 145, 13.6.1977, p.1) which is deleted by Article 1.9 of Council Directive No. 94/5/EC (OJ No. L 60, 3.3.1994, p.16).
Article 3 makes a consequential amendment by removing a reference to article 9 in article 8 of the principal Order.
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